Analisis Pengaruh Diversifikasi Perusahaan terhadap Manajemen Laba

Abstract

The objective of this research is to examine the effect of corporate diversification on earnings management. Corporate diversification is measured by Herfindahl Index, while earnings management is measured by discretionary current accruals. This research used 53 firms listed in Indonesia Stock Exchange on 2008-2010. The hypotheses in this research are tested by using multiple regression analysis. The result of this research shows that corporate diversification does not give significant effect to earnings management.

Keywords

• corporate diversification, earnings management